Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States and also to income and capital gains obtained by and property belonging to such persons.